regulatory asset definition
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What is a Regulatory Asset? A regulatory asset is an asset that is owned by a utility, but is controlled or regulated by a government regulatory agency.In most instances, the agency grants the utility the privilege of deferring the costs or revenues associated with the asset to the company’s balance sheet.y recording a regulatory asset on the company balance sheet, there is no opportunity for the asset to be overlooked or omitted from the overall accounting process. Watch the Did-You-Know slideshow.
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Current Assets and Fixed Assets on a Balance Sheet Explained The second classification of an asset is known as a Fixed Asset. Fixed Assets are economic resources that have long lives before they become used up or consumed. Unlike current assets which are used up or consumed in less than 1 year, fixed assets generally take more than one year before they become consumed.
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- DEFINITION of 'Financial Asset'. An asset that derives value because of a contractual claim. Stocks, bonds, bank deposits, and the like are all examples of financial assets.
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Policy Making policy to support the PRA’s approach. The Prudential Regulation Authority (PRA) aims to establish and maintain published policy material that is consistent with its objectives, clear in intent, straightforward in its presentation and as concise as possible, so that it is usable by the senior management of firms.
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Section 1221 - Definition of a Capital Asset Capital Asset defined - Section 1221 of the Code defines what a capital asset is by listing the types of property excluded from capital asset treatment: Capital assets include all property, regardless of how long held, with the following exceptions -.
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- The function of risk coverage capital is that of absorbing losses in case of loan defaults, economic recession or any other event that might negatively affect a financial institution.From a structural point of view, such capital consists of a pool of assets that includes both balance sheet and income statement items.hese can be grouped in two capital components: the regulatory capital and the economic capital. From a regulatory point of view, the two components are distinct because while one is subject to external regulation (regulatory capital) the other is determined internally in accordance with macroeconomic conditions.
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Regulatory Impact Analysis Regulatory Impact Analysis. Source: 2014 Regulatory Indicators Survey results, Measuring Regulatory Performance. Regulatory Impact Analysis (RIA) is a systemic approach to critically assessing the positive and negative effects of proposed and existing regulations and non-regulatory alternatives. As employed in OECD countries it encompasses a range of methods.
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- 1 In addition, statutes such as the Regulatory Flexibility Act and the Unfunded Mandates Reform Act require agencies to evaluate the costs and benefits of covered rulemakings. 2  Regulatory analysis is a tool regulatory agencies use to anticipate and evaluate the likely consequences of rules.
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Academics At Indiana University School of Optometry, IUSO, you get a premier clinical educational experience. Externship supervisors around the country consistently comment that School of Optometry students are the best prepared for their clinical experience. An IUSO optometric education and the Doctor of Optometry degree will provide you with a variety of career opportunities. Optometrists are recognized as primary vision care providers. Moreover, optometrists provide specialty vision care in contact lenses, ocular disease, pediatrics and binocular vision, sports vision, and visual rehabilitation.
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Definitions &Translations A regulatory agency is a public authority or government agency responsible for exercising autonomous authority over some area of human activity in a regulatory or supervisory capacity. An independent regulatory agency is a regulatory agency that is independent from other branches or arms of the government.
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The Consumer Financial Protection Bureau: Its Foundation, Authorities, and First Year of Enforcement Regulatory: Unfair, deceptive or abusive acts or practices. Amorphous new statutory provisions create serious compliance risks. This column is part of a series of articles on the new Consumer Financial Protection Bureau and the upcoming wave of regulations affecting the consumer financial industry.
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- Capital Asset – An asset including land, structures, equipment, and intellectual property (including software) that has an estimated useful life of two or more years.”. You will notice in the above quote, that “(including software)” is listed with physical items, as opposed to a “license” or “software license”.
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- AASB 14 14 STANDARD. 24 When an entity recognises a deferred tax asset or a deferred tax. liability as a result of recognising regulatory deferral account balances, the entity shall present the resulting deferred tax asset (liability) and. the related movement in that deferred tax asset (liability) with the.
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What is a 'Real Asset' DEFINITION of 'Real Asset'. Physical or tangible assets that have value, due to their substance and properties. Real assets include precious metals, commodities, real estate, agricultural land and oil.or example, commodities and property are real assets, but commodity futures and ETFs, as well as real estate investment trusts, constitute financial assets whose value depends on the underlying real assets.
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- A 2015 Nissan Altima 2.5 Sedan weighs 4,211 pounds. The car seats a maximum of five people: two in the front and three in the back.
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- R.I.A. and the Federal Register. A regulatory impact analysis is always published in the Federal Register. The Federal Register allows the analysis to be viewed by the public in order to determine the regulation's validity. Anyone can use the easily searchable index of regulations at Regulations.gov, to research and comment on proposed regulations.
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Regulatory Bodies A regulatory body is like a professional body but it is not a membership organisation and its primary activity is to protect the public.
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Regulatory economics Regulatory economics is the economics of regulation, in the sense of the application of law by government or an independent agency for various purposes, such as remedying market failure, protecting the environment, centrally-planning an economy, enriching well-connected firms, or benefiting politicians (see Regulatory capture).
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- REGULATORY FORCES: Forces in the marketing environment that depend on various government regulatory agencies that impact how an organization operates on a daily basis. An example is the Federal Trade Commission (FTC), which monitors advertising, deceptive labeling, and false or misleading information.
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Clinical Glossary: Regulatory Affairs Clinical Glossary: Regulatory Affairs. Regulatory Affairs. Definition: In clinical trials, the department or function that is responsible for ensuring compliance with government regulations and interacts with the regulatory agencies. Each drug sponsor has a regulatory affairs department that manages the entire drug approval process.
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Regulatory Agencies: Definition, Role & Impact on Business Regulations are the means by which a regulatory agency implements laws enacted by the legislature. You can think of regulations as formal rules based upon the laws enacted by a legislature that govern specific social or economic activities.
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Administrative / Regulatory Law Administrative / Regulatory Law-Overview. Federal, state and local agencies are granted their powers through Constitution or statutes. These agencies promulgate complex rules and regulations to execute this delegated authority.
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- ►▼Q: how many gallons to fill a standard propane tank- thom tayl;or 11/10/2013 1:19:20 PM. A: If your tank is completely empty, we should be able to add about 4.6 gallons under normal weather conditions. Again, that is if the tank is completely empty. - Ronald 11/11/2013 10:19:57 AM. ►▼Q: How much is a 60 gallon propane tank - francisco chavez 12/5/2013 11:28:28 AM. A: Sorry.
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Section 1221 - Definition of a Capital Asset Section 1221 - Definition of a Capital Asset. Historically a distinction has been made between the taxation of capital gains and ordinary income. The taxation of capital gains has been given preferential treatment.
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- DEFINITION of 'Capital Asset'. A type of asset that is not easily sold in the regular course of a business's operations for cash and is generally owned for its role in contributing to the business's ability to generate profit.urthermore, it is expected that the benefits gained from the asset will extend beyond a time span of one year. On a business's balance sheet, capital assets are represented by the property, plant and equipment figure.
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- DEFINITION of 'Restricted Asset'. Money or other items of value received by or promised to an organization, the use of which is legally or contractually restricted. Restricted assets are also subject to special accounting procedures.Collateral can be viewed as a restricted asset, especially when the lender requires that it maintain its current value.n example of a restricted asset is the proceeds from a revenue bond. The proceeds the city receives from this type of municipal bond must be used for their stated purpose (e.g., improving roads, building a new high school auditorium, upgrading sewers, etc.).